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Sunday, April 10, 2011

Ind. Decisions - Puppy mill case appears to be heating up

Here is an order of the Supreme Court, filed April 7, 2011, headed State of Indiana ex rel Ind. State Dept of Revenue v. Indiana Tax Court and the Hon. Martha Blood Wentworth. It tells us that the five justices denied the State's petition for a permanent writ of mandamus and prohibition. And it tells us nothing more.

The only clues are in the docket numbers, which lead to the case GARWOOD, VIRGINIA, ET AL. v. INDIANA DEPT. OF STATE REVENUE in the Tax Court, and STATE OF INDIANA EX REL. DEPT. OF REV. v. INDIANA TAX COURT in the Supreme Court. I've downloaded the two dockets:

Recall the Dec. 22, 2010 opinion by Judge Fisher in the Garwood case - here is the ILB summary. The issue was a motion to dismiss the Garwood's challenge to "the validity of the jeopardy tax assessments with both the Department and this Court." Judge Fisher denied the motion to dismiss.

The most recent ILB entry on the case came three days later, on Dec. 25, 2010.

Here are some interesting entries in the Tax Court docket:

1/14/11
RESPONDENT, BY COUNSEL, HAS MOVED FOR CERTIFICATION OF
APPEAL OF INTERLOCUTORY ORDER AND FOR STAY PENDING APPEAL.
THE COURT, BEING DULY ADVISED IN THE PREMISES, NOW FINDS THAT
RESPONDENT'S MOTION SHOULD BE DENIED.
THOMAS G. FISHER, JUDGE

2/08/11
COMES NOW THE RESPONDENT, THE INDIANA DEPARTMENT OF STATE
REVENUE (DEPARTMENT), AND FILES A MOTION TO RECONSIDER (MOTION).
IN ITS MOTION, THE DEPARTMENT REQUESTS THAT THE COURT VACATE
ITS DENIAL OF THE DEPARTMENT'S MOTION TO DISMISS. SEE GARWOOD
V. IND. DEP'T OF STATE REVENUE, 939 N.E. 2D 1150(IND. TAX CT.
2010). THE COURT, BEING DULY ADVISED IN THE PREMISES, NOW
DENIES THE DEPARTMENT'S MOTION AND REAFFIRMS THAT IT STANDS BY
ITS DECEMBER 21, 2010 ORDER DENYING THE DEPARTMENT'S MOTION
TO DISMISS IN ITS ENTIRETY.
MARTHA BLOOD WENTWORTH, JUDGE

3/03/11
AS AN INITIAL MATTER, THE COURT NOTES THE INCREASINGLY
INFLAMMATORY RHETORIC BY THE PARTIES IN THIS CAUSE. THE COURT
EXPECTS THIS LACK OF CIVILITY AND DECORUM TO CEASE IN ALL FUTURE
PRESENTATIONS TO AND BEFORE THE COURT.
THE COURT, HAVING CONSIDERED PETITIONER'S MOTION FOR SUMMARY
JUDGMENT AND RESPONDENT'S MOTION TO STRIKE AND ALL SUBSEQUENT
RESPONSES RELATED THERETO, NOW SETS THEM FOR HEARING.
ACCORDINGLY, A HEARING WILL BE HELD THURSDAY, THE 31ST DAY
OF MARCH 2011 AT 11:00 A.M. EST IN ROOM 307 ADMINISTRATION
BUILDING, 1 N.W. MARTIN LUTHER KING, JR. BOULEVARD, EVANSVILLE,
INDIANA.
MARTHA BLOOD WENTWORTH, JUDGE

3/18/11
THE RESPONDENT, BY COUNSEL, FILED A MOTION TO STAY AND A
MOTION TO CONSOLIDATE SUMMARY JUDGMENT PROCEEDINGS. THE COURT,
BEING DULY ADVISED IN THE PREMISES, ISSUES THE FOLLOWING ORDER:
5. THE COURT DENIES THE RESPONDENT'S MOTION TO STAY
PROCEEDINGS ON SUMMARY JUDGMENT MOTIONS, MOTIONS TO STRIKE, AND
ALL RELATED SUBSEQUENT MOTIONS.
6. THIS CASE WILL NOT BE SET FOR TRIAL UNTIL THIS COURT
ISSUES ITS DECISION ON THE PARTIES' MOTIONS FOR SUMMARY JUDGMENT
7. THE COURT GRANTS THE MOTION TO CONSOLIDATE THE PARTIES'
MOTIONS FOR SUMMARY JUDGMENT.
8. THE MARCH 31, 2011, HEARING DATE IS CONTINUED TO FRIDAY,
THE 8TH DAY OF APRIL, 2011 AT 11:00 EDT IN ROOM 307 ADMINISTRATION
BUILDING, 1 N.W. MARTIN LUTHER KING, JR. BOULEVARD, EVANSVILLE,
INDIANA.
MARTHA BLOOD WENTWORTH, JUDGE

3/30/11
THE COURT, PURSUANT TO RESPONDENT'S MOTION TO CLARIFY HEARING
DATE, NOW RESCHEDULES THE ORAL ARGUMENT PREVIOUSLY SCHEDULED
FOR APRIL 8, 2011. SAID ORAL ARGUMENT WILL NOW BE HELD WEDNESDAY,
THE 4TH DAY OF MAY, 2011 AT 11:00 A.M. EDT IN ROOM 307
ADMINISTRATION BUILDING, 1 N.W. MARTIN LUTHER KING, JR.
BOULEVARD, EVANSVILLE, INDIANA.
MARTHA BLOOD WENTWORTH, JUDGE

Posted by Marcia Oddi on April 10, 2011 12:13 PM
Posted to Indiana Decisions